Questions#1
Eastern Manufacturing is involved with several situations that possibly involve contingencies. Each is described
below. Eastern’s fiscal year ends December 31, and the 2024 financial statements are issued on March 15, 2025.
a.
b.
c.
d.
Eastern is involved in a lawsuit resulting from a dispute with a supplier. On February 3, 2025, judgment was
rendered against Eastern in the amount of $113 million plus interest, a total of $128 million. Eastern plans to
appeal the judgment and is unable to predict its outcome though it is not expected to have a material adverse
effect on the company.
In November 2023, the State of Nevada filed suit against Eastern, seeking civil penalties and injunctive relief
for violations of environmental laws regulating hazardous waste. On January 12, 2025, Eastern reached a
settlement with state authorities. Based upon discussions with legal counsel, the Company feels it is probable
that $146 million will be required to cover the cost of violations. Eastern believes that the ultimate settlement
of this claim will not have a material adverse effect on the company.
Eastern is the plaintiff in a $206 million lawsuit filed against United Steel for damages due to lost profits
from rejected contracts and for unpaid receivables. The case is in final appeal and legal counsel advises that
it is probable that Eastern will prevail and be awarded $130 million.
At March 15, 2025, Eastern knows a competitor has threatened litigation due to patent infringement. The
competitor has not yet filed a lawsuit. Management believes a lawsuit is reasonably possible, and if a lawsuit
is filed, management believes damages of up to $39 million are reasonably possible.
Required:
1.
2.
Determine the appropriate way to report each situation.
Prepare the appropriate journal entries for these situations.
#2
Van Rushing Hunting Goods’ fiscal year ends on December 31. At the end of the 2024 fiscal year, the company had
notes payable of $13.2 million due on February 8, 2025. Rushing sold 4.0 million shares of its $0.25 par, common
stock on February 3, 2025, for $10.0 million. The proceeds from that sale along with $3.2 million from the
maturation of some 3-month CDs were used to pay the notes payable on February 8.
Through his attorney, one of Rushing’s construction workers notified management on January 5, 2025, that he
planned to sue the company for $1 million related to a work-site injury on December 20, 2024. As of December 31,
2024, management had been unaware of the injury, but reached an agreement on February 23, 2025, to settle the
matter by paying the employee’s medical bills of $83,500.
Rushing’s financial statements were finalized on March 3, 2025.
Required:
1. What amount(s) if any, related to the situations described should Rushing report among current
liabilities in its balance sheet at December 31, 2024?
2. What amount(s) if any, related to the situations described should Rushing report among long-term
liabilities in its balance sheet at December 31, 2024?
3. Assume that, as of March 3, management does not think it is probable that it will suffer a material loss
because of the injury. What amount(s) if any, related to the situations described should Rushing report
among current liabilities and long-term liabilities in its balance sheet at December 31, 2024 if the
settlement agreement had occurred on March 15, 2025, instead?
4. What amount(s) if any, related to the situations described should Rushing report among current
liabilities and long-term liabilities in its balance sheet at December 31, 2024 if the work-site injury had
occurred on January 3, 2025, instead?
Note: For all requirements, enter your answers in whole dollars.
#3
On January 1, 2024, Instaform, Incorporated, issued 10% bonds with a face amount of $52 million, dated January 1.
• The bonds mature in 2043 (20 years).
• The market yield for bonds of similar risk and maturity is 12%.
• Interest is paid semiannually.
Required:
1-a. Determine the price of the bonds at January 1, 2024.
1-b. Prepare the journal entry to record their issuance by Instaform.
2-a. Assume the market rate was 9%. Determine the price of the bonds at January 1, 2024.
2-b. Assume the market rate was 9%. Prepare the journal entry to record their issuance by Instaform.
3. Assume Broadcourt Electronics purchased the entire issue in a private placement of the bonds. Using the data in
requirement 2, prepare the journal entry to record the purchase by Broadcourt.
Note: Use tables, Excel, or a financial calculator. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of
$1 and PVAD of $1)
Drop downs on Req 1b, Req 2b, 3
• No journal entry required.
• Accounts payable, Accounts Receivable
• Accumulated depreciation’
• Allowance for uncollectible accounts
• Bad debt expense
• Bonds payable
•
Buildings
• Cash
• Common stocks
• Cost of goods sold.
• Depreciation expense
• Discounts on bonds payable, Discount on investment bonds
• Equipment
• Income expense, income tax payable.
• Interest expense, interest payable, interest receivable, interest revenue
• Inventory
• Investment in bonds
• Lands
• Notes payable, notes receivable.
• Office equipment
• Premium on bonds payable, premium on investment in bonds
• Retained earnings.
• Salaries expense, salaries payable
#4
On January 1, 2024, Tennessee Harvester Corporation issued debenture bonds that pay interest
semiannually on June 30 and December 31. Portions of the bond amortization schedule appear below:
Cash Effective Increase in Outstanding
Payment Payment Interest
Balance
Balance
7,306,018
1
430,000 438,361
8,361
7,314,379
2
430,000 438,863
8,863
7,323,242
3
430,000 439,395
9,395
7,332,637
4
430,000 439,958
9,958
7,342,595
5
430,000 440,556
10,556
7,353,151
6
430,000 441,189
11,189
7,364,340
~
~
~
~
~
~
~
~
~
~
~
~
~
~
~
38
430,000 502,207
72,207
8,442,327
39
430,000 506,540
76,540
8,518,867
40
430,000 511,133
81,133
8,600,000
Required:
1. What is the face amount of the bonds?
2. What is the initial selling price of the bonds?
3. What is the term to maturity in years?
4. Interest is determined by what approach? Effective interest rate or Straight -line approach
5. What is the stated annual interest rate?
6. What is the effective annual interest rate?
7. What is the total cash interest paid over the term to maturity?
8. What is the total effective interest expense recorded over the term to maturity?
#5
On February 1, 2024, Sanyal Motor Products issued 8% bonds, dated February 1, with a face amount of
$75 million.
• The bonds mature on January 31, 2028 (four years).
• The market yield for bonds of similar risk and maturity was 10%.
• Interest is paid semiannually on July 31 and January 31.
• Barnwell Industries acquired $75,000 of the bonds as a long-term investment.
• The fiscal years of both firms end December 31.
Required:
1. Determine the price of the bonds issued on February 1, 2024.
2-a. Prepare amortization schedules that indicate Sanyal’s effective interest expense for each interest
period during the term to maturity.
2-b. Prepare amortization schedules that indicate Barnwell’s effective interest revenue for each interest
period during the term to maturity.
3. Prepare the journal entries to record the issuance of the bonds by Sanyal and Barnwell’s investment on
February 1, 2024.
4. Prepare the journal entries by both firms to record all events related to the bonds through January 31,
2026.
Note: Use tables, Excel, or a financial calculator. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of
$1 and PVAD of $1)
Drop down for Req 3, Req 4Snayal , Req Barnell
• No journal entry required.
• Accounts payable, Accounts Receivable
• Accumulated depreciation’
• Allowance for uncollectible accounts
• Bad debt expense
• Bonds payable
•
Buildings
• Cash
• Common stocks
• Cost of goods sold.
• Depreciation expense
• Discounts on bonds payable, Discount on investment bonds
• Equipment
• land
• Income expense, income tax payable.
• Interest expense, interest payable, interest receivable, interest revenue
• Inventory
• Investment in bonds
• Lands
• Notes payable, notes receivable.
• Office equipment
• Premium on bonds payable, premium on investment in bonds
• Retained earnings.
• Salaries expense, salaries payable
#6
On January 1, 2024, Rodriguez Window and Pane issued $18.4 million of 10-year, zero-coupon bonds for
$7,093,997.
Required:
2. Determine the effective rate of interest. Record answer in percentage %
1. & 3. to 5. Prepare the necessary journal entries.
Note: Use tables, Excel, or a financial calculator. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of
$1 and PVAD of $1)
Journal entries 1-4
January 01,2024 – record issuance of bonds
December 31, 2024 – record annual interest expense at 12/31/24
December 31.2025 – record annual interest expense at 12/31/25
December 31, 2030 – Record the payment at the bonds’ maturity
Drop downs.
•
•
•
No journal entry required.
Accounts payable, Accounts Receivable
Accumulated depreciation’
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
Allowance for uncollectible accounts
Bad debt expense
Bonds payable
Buildings
Cash
Common stocks
Cost of goods sold.
Depreciation expense
Discounts on bonds payable, Discount on investment bonds
Equipment
land
Income expense, income tax payable.
Interest expense, interest payable, interest receivable, interest revenue
Inventory
Investment in bonds
Lands
Notes payable, notes receivable.
Office equipment
Premium on bonds payable, premium on investment in bonds
Retained earnings.
Salaries expense, salaries payable
#7
At the beginning of the year, Lambert Motors issued the three notes described below. Interest is paid at year-end.
1. The company issued a two-year, 10%, $640,000 note in exchange for a tract of land. The current
market rate of interest is 10%.
2. Lambert acquired some office equipment with a fair value of $114,545 by issuing a one-year,
$120,000 note. The stated interest on the note is 5%. The current market rate of interest is 10%.
3. The company purchased a building by issuing a two-year installment note. The note is to be repaid in
equal installments of $1 million per year beginning one year hence. The current market rate of
interest is 10%.
Required:
Prepare the journal entries to record each of the three transactions and the interest expense at the end of the first year
for each.
Note: If no entry is required for a transaction/event, select “No journal entry required” in the first
account field. Do not round intermediate calculations. Enter your answers in whole dollars. Use
tables, Excel, or a financial calculator. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of
$1)
1. Record the purchase of land in situation1
2.Record the interest at year end for Situation 1
3. Record the purchase of office equipment in situation 2
4. Record the interest at year end for Situation 2
5.Record the purchase of the building in Situation 3
6. Record the interest expense at the year end for Situation 3
Drop Downs• No journal entry required.
• Accounts payable, Accounts Receivable
• Accumulated depreciation’
• Allowance for uncollectible accounts
• Bad debt expense
• Bonds payable
•
Buildings
• Cash
• Common stocks
• Cost of goods sold.
• Depreciation expense
• Discounts on bonds payable, Discount on investment bonds
• Equipment
• land
• Income expense, income tax payable.
• Interest expense, interest payable, interest receivable, interest revenue
• Inventory
• Investment in bonds
• Lands
• Notes payable, notes receivable.
• Office equipment
• Premium on bonds payable, premium on investment in bonds
• Retained earnings.
• Salaries expense, salaries payable
#8
At the beginning of 2024, VHF Industries acquired a machine with a fair value of $5,070,150 by issuing a
two-year, noninterest-bearing note in the face amount of $6 million. The note is payable in two annual
installments of $3 million at the end of each year.
Required:
1.What is the effective rate of interest implicit in the agreement? Record answer in percentage %
2. to 4. Prepare the necessary journal entries.
5. Suppose the market value of the machine was unknown at the time of purchase, but the market rate of
interest for notes of similar risk was 11%. Prepare the journal entry to record the purchase of the
machine.
Note: Use tables, Excel, or a financial calculator. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of
$1 and PVAD of $1)
Journal Entries
#1 Record the purchase of the machine.
#2 Record the first installment payment at 12/31/24
#3 – Record the second installment payment at 12/31/24
#4 Record the purchase of the machine 1/1/24 ( Suppose the market value of the machine was unknown at the
time of purchase, but the market rate of interest for notes of similar risk was 11%. Prepare the journal entry to
record the purchase of the machine.)
Drop Downs for 2-5
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
No journal entry required.
Accounts payable, Accounts Receivable
Accumulated depreciation’
Allowance for uncollectible accounts
Bad debt expense
Bonds payable
Buildings
Cash
Common stocks
Cost of goods sold.
Depreciation expense
Discounts on bonds payable, Discount on investment bonds
Equipment
land
Income expense, income tax payable.
Interest expense, interest payable, interest receivable, interest revenue
Inventory
Investment in bonds
Lands
Notes payable, notes receivable.
Office equipment
Premium on bonds payable, premium on investment in bonds
Retained earnings.
•
Salaries expense, salaries payable
APPLE INC. PENETRATION
TEST PLANNING AND
TECHNIQUES
STUDENT’S NAME
STUDENT’S ID
PASSIVE FOOT PRINTING RECAP
• In the Passive Footprinting Report we prepared
during Week 1, we were able to gather valuable
information about Apple Inc.’s online presence.
• This included identifying their primary domain
names, IP address ranges, and publicly available
information about their infrastructure and
services.
PENETRATION TEST OBJECTIVES
• The key objectives of this penetration test are to
identify the services and operating systems
running on Apple’s network, locate potential
initial targets, and conduct a comprehensive
vulnerability assessment.
• Ultimately, our goal is to gain access to the
network, escalate privileges, and assess the
company’s ability to detect and respond to our
activities while ensuring we leave minimal
traces of our actions.
RECONNAISSANCE AND INFORMATION
GATHERING
• To gather the necessary information about Apple’s
network, we will employ a combination of active
and passive reconnaissance techniques.
• This will include DNS enumeration to uncover
subdomains, port scanning to identify open ports
and running services, and web scraping to gather
publicly available data.
• Our aim is to build a detailed understanding of
Apple’s attack surface and potential
vulnerabilities.
IDENTIFYING SERVICES AND OPERATING
SYSTEMS
• We will use tools like Nmap, Unicornscan, and
Wireshark to actively probe the target network
and identify the services and operating systems
running on various systems.
• By analyzing the data collected from these scans,
we will be able to determine the types of systems
and software present, which will inform our
subsequent attack plan (Das, 2023).
INITIAL TARGET IDENTIFICATION
• Based on the information gathered during the
reconnaissance phase, we will identify the initial
targets for our attack.
• This will involve analyzing factors such as accessible
entry points, exposed services, and potential
vulnerabilities that could be leveraged to gain a
foothold within the network.
VULNERABILITY ASSESSMENT
• Using programs like Nessus and OpenVAS, we
will carry out a thorough vulnerability assessment
in addition to a manual examination of
configuration parameters and security measures
(Kumar, 2014).
• By doing so, we will be able to locate and rank the
weaknesses in Apple’s network so that we can try
to exploit them in the penetration test.
GAINING ACCESS TO THE NETWORK
• To gain initial access to the target network, we
will explore various methods, including the
exploitation of identified vulnerabilities and the
potential use of social engineering techniques
(Saber et al., 2023).
• However, we will always remain cognizant of
the ethical and legal considerations involved in
this phase of the test.
PRIVILEGE ESCALATION
• Once we have gained initial access to the
compromised system, we will work to escalate
our privileges within the network.
• This may involve the use of privilege escalation
exploits, credential harvesting, and lateral
movement techniques.
• Our goal is to maintain persistent access and
expand our control over the network.
MAINTAINING ACCESS AND COVERING TRACKS
• To ensure the longevity of our access and avoid
detection, we will employ various methods to
maintain our presence within the compromised
systems and network (Lamichhane, 2017).
• This may include the use of rootkits, log
manipulation, and anti-forensic techniques to
minimize the traces of our activities.
DEMONSTRATION AND PROOF OF CONCEPT DISCOVERY PHASE
• Using Nmap, we conducted a
comprehensive port scan of the target
network to identify open ports and running
services.
• The scan results revealed several systems
with SSH, HTTP, and FTP services
accessible from the internet.
• We also used Shodan to gather additional
information about the identified systems
and services. This initial reconnaissance
phase has provided us with valuable
insights to plan the next steps of the attack.
DEMONSTRATION AND PROOF OF CONCEPT VULNERABILITY IDENTIFICATION
• We utilized the Nessus vulnerability scanner to
perform a detailed assessment of the target
systems.
• The scan identified several known vulnerabilities,
including an outdated version of the Apache web
server with a publicly available exploit (Oriyano,
2016).
• Manual review of the web server configuration
also revealed improper permissions on a critical
file, which could be leveraged to escalate
privileges. These vulnerabilities will be the focus
of our exploitation efforts.
DEMONSTRATION AND PROOF OF CONCEPT EXPLOITATION
• Using the Metasploit framework, we
successfully exploited the vulnerable
Apache web server to gain initial access to
one of the target systems.
• From this compromised host, we were able
to obtain user-level credentials and
perform lateral movement to other systems
on the network.
• By leveraging the identified privilege
escalation vulnerability, we were able to
elevate our privileges to the
root/administrator level on the
compromised systems.
DEMONSTRATION AND PROOF OF CONCEPT MAINTAINING ACCESS
• To ensure persistent access to the compromised
systems, we installed a custom rootkit that
provided us with a backdoor and hid our
activities from the system’s logging
mechanisms.
• We also modified certain firewall rules to allow
our remote access to the network, even in the
event of a reboot or other system changes.
• These measures allowed us to maintain a
stealthy presence within the target environment,
ready to continue our attack at any time.
DEMONSTRATION AND PROOF OF CONCEPT COVERING TRACKS
• Throughout the penetration test, we carefully
executed various anti-forensic techniques to cover
our tracks and minimize the traces of our activities.
• This included the use of tools like Timestomp to
modify file timestamps, Transmogrify to obfuscate
our payloads, and Metasploit’s post-exploitation
modules to clear logs and hide our presence
(Alhamed & Rahman, 2023).
• By implementing these countermeasures, we were
able to significantly reduce the chances of our
activities being detected by the target organization.
DEMONSTRATION AND PROOF OF CONCEPT PROOF OF CONCEPT
• As a final step, we compiled all the evidence and
screenshots collected during the penetration test to
create a comprehensive proof of concept.
• This proof of concept demonstrates the successful
execution of each phase of the attack, from the initial
reconnaissance and exploitation, privilege escalation,
and maintaining vulnerability identification to the ng
access while covering our tracks.
• The proof of concept will be presented to Apple Inc.
to showcase the potential impact of the identified
vulnerabilities and the need for immediate
remediation.
CONCLUSION AND RECOMMENDATIONS
• In conclusion, the penetration test has provided
us with valuable insights into the security posture
of Apple Inc.’s network.
• We will summarize the key findings and provide
recommendations on how the company can
improve its overall security posture based on the
identified vulnerabilities and risks.
• We will emphasize the importance of ongoing
security assessments and the implementation of
appropriate countermeasures to mitigate future
threats.
REFERENCES
•
Alhamed, M., & Rahman, M. H. (2023). A Systematic Literature Review on Penetration Testing in
Networks: Future Research Directions. Applied Sciences, 13(12), 6986.
•
Das, R. (2023). Ransomware: Penetration Testing and Contingency Planning. CRC Press.
•
Kumar, H. (2014). Learning Nessus for Penetration Testing (pp. 12-13). Packt Publishing.
•
Lamichhane, S. (2017). Penetration Testing In Wireless Networks.
•
Oriyano, S. P. (2016). Penetration testing essentials. John Wiley & Sons.
•
Saber, V., ElSayad, D., Bahaa-Eldin, A. M., & Fayed, Z. (2023, September). Automated
Penetration Testing, A Systematic Review. In 2023 International Mobile, Intelligent, and
Ubiquitous Computing Conference (MIUCC) (pp. 373-380). IEEE.
1
Passive Footprinting Report
Brittney Robinson
University of Phoenix
CYB/229
Joseph Kaluzny
March 25, 2023
2
Passive Footprinting Report
Importance of Footprinting
Reconnaissance and footprinting are two critical steps in assessing an organization’s
security. They offer a company’s security posture prototype, helping uncover prospective
vulnerabilities. Footprinting involves identifying and comprehending security risks within an
organization (Mukhopadhyay & Nath, 2014). It entails gathering extensive loads of information
about a target. This also includes information that might not be easily accessible online. In turn,
the acquired data may be used to develop a profile of the target’s security posture while
identifying potential vulnerabilities. The information obtained through footprinting can then be
used in penetration testing, where cyber-security experts will attempt to exploit the identified
vulnerabilities. Cyber-security experts utilize different footprinting methods in penetration
testing. These include mapping a network’s topology and gathering information on hosts, user
accounts, IP addresses, and operating systems. In addition, they scan open ports for
vulnerabilities.
Organization Overview
Apple Inc. is a United States-based consumer electronics and computer organization. The
company has its headquarters in Cupertino, California. Apple manufactures, sells, and designs
personal computers, accessories, wearables, smartphones, and tablets. The company operates
across various geographical segments, including Greater China, Europe, Asia Pacific, Japan,
Europe, and the Americas (GlobalData, 2022). The organization’s services and products include
Mac, iPhone, Apple TV, Apple Watch, iCloud, licensing services, streaming, AirPods and Apple
Care.
3
Reconnaissance Findings
The method I utilized for the reconnaissance is passive footprinting. I gathered
information on Apple Inc. through publicly accessible sources like websites, company profiles,
and news articles. More so, I utilized search engine queries through creative search operators.
For one, a recent article by Ramos (2023) highlights new vulnerabilities discovered in the
company’s products. The first vulnerability (CVE-2023-41064) involved a buffer overflow
susceptibility, whereby processing maliciously crafted images could result in erratic code
execution. This vulnerability affected the macOS, iOS, and iPad products. The second
vulnerability involved an issue of validation. It also had a similar effect where maliciously
designed attachments triggered an erratic code execution. This vulnerability affected Apple
watches, iPads, and iOS.
Further passive footprinting revealed additional vulnerabilities discovered across Apple’s
devices. As a result, the company urged its users to update their operating systems. This is
because the susceptibilities earn hackers absolute control over a device (Lanterman, 2022).
According to the company, some software vulnerabilities affected the kernel, while others
affected WebKit, the technology behind Safari’s web browser. In addition, I conducted social
media surveillance, whereby I monitored Apple Inc.’s Twitter and LinkedIn profiles to obtain
insights regarding the organization’s partnerships, employee interactions, and recent activities.
Security Posture
Based on the reconnaissance findings, Apple’s areas of concern in terms of security are
predominantly software vulnerabilities. However, Apple Inc.’s security posture can be merited
as proactive and responsive. For one, the corporation is responsive in warning users in the event
4
of a software vulnerability. More importantly, it urges them to promptly update their devices’
operating systems to overcome identified threats. The company’s proactive strategy can be seen
through its regular software updates and patches to mitigate vulnerabilities like WebKit and
kernel issues. Inherently, such a proactive approach ensures that the company maintains a
steadfast security posture while protecting its consumers from prospective threats.
5
References
GlobalData. (2022). Apple Inc company profile – Apple Inc
overview. https://www.globaldata.com/company-profile/apple-inc/
Mukhopadhyay, R., & Nath, A. (2014). Ethical Hacking: Scope and challenges in 21st
century. International Journal of Innovative Research in Advanced Engineering, 1(11),
30-37. https://www.academia.edu/download/36777256/06.NVCS10128.pdf
Lanterman, M. (2022, September 1). Apple vulnerabilities and staying apprised of current cyber
threats. IRMI | Risk Management | Insurance Education | Insurance
Information. https://www.irmi.com/articles/expert-commentary/apple-vulnerabilities-andstaying-apprised-of-current-cyber-threats
Ramos, A. (2023, September 12). New vulnerabilities in Apple products exploited in the wild.
Arctic Wolf. https://arcticwolf.com/resources/blog/new-vulnerabilities-in-apple-productsexploited-in-wild/
1
The Ongoing Battle Against Gun Violence
Philip L. Nguyen
University of Houston- Downtown
CJ 4370: Criminal Justice Senior Seminar
Professor C. Snell
November 28, 2022
2
Introduction
In the United States, the ongoing battle against gun violence will always be controversial
due to the number of deaths caused by firearms. Lawful firearms owners often cite the second
amendment of the US Constitution, which states, “A well-regulated Militia, being necessary to
the security of a free State, the right of the people to keep and bear Arms, shall not be infringed”.
In 2010, statistics from the Centers for Disease Control and Prevention (CDC) showed that more
Americans have died from firearms than motor vehicle accidents (Webster & Vernick, 2013, Pg.
1). Gun violence can range from homicides to suicides and unintentional deaths. Although many
states have enacted certain gun restrictions and laws, the United States continues to face a serious
problem in terms of lethal firearm violence.
Importance of the Problem
Gun ownership in the United States remains constant, and there are more private guns per
capita compared to other developed countries (Webster & Vernick, 2013, Pg. 5). Gun owners
outline self-defense and protection of their homes as reasons for owning firearms. Over time,
studies showed a high risk for homicide as a result of a firearm being present within the
household. Specifically, the homicide deaths were found to be caused by either a family member
or an intimate acquaintance. A review of over 400 case-control and cohort studies revealed that
“in 83% of homicides, the perpetrator was identified; among the cases, 95% of the time, the
perpetrator was not a stranger, and 14% of all cases there was evidence of forced entry”
(Kellerman et al, 1993, Pg. 9).
Taking a closer look at the numbers surrounding gun violence, homicide rates for “15 year-olds to 24-year-olds were nearly 43 times those of the other countries. In addition, 86% of
the women killed by firearms and 87% of children under 15 years of age were Americans”
3
(Gabor, 2016, Pg. 7). Mental illness causes a higher risk for suicides which account for 61% of
all firearm fatalities in the United States (Swanson, McGinty, Fazel, and Mays, 2015, Pg. 45).
Suicide rates in the United States is also shown to be higher among firearm owners and the
accessibility to firearms. Although not all suicides are due to firearm usage, the prevalence of a
firearm does increase the risk of suicide.
Gun Control Legislation
There has been a long-standing debate over the meaning of the second amendment in
terms of the right to bear arms. Therefore, there continues to be a struggle between citizens and
the federal government when it involves gun control. Different interpretations of the second
amendment lead to opposing views between the government and firearms owners. One
interpretation is that the second amendment guarantees the right of states to “arm and maintain
organized military units” and does not affect the individual rights of citizens. The other
interpretation views the amendment as an individual right and argues the purpose is for “selfdefense” (Wagner, 1992, Pg. 7).
Gun control advocates argue that their opponents continue to disregard problems related
to crime and violence. Gun control advocates want to decrease gun violence by restricting
firearm access to high-risk individuals. Further arguments stated that the United States has a
large number of police forces which decreased the need for military-style weapons or firearms.
Gun control opponents tend to argue that owning firearms is a constitutional right and is needed
to deter crime.
Gun-Related Fatalities and Self-Defense
Reflecting on statistics involving gun-related fatalities in the United States, there were a
total of approximately 30, 242 firearms-related deaths in 2002 (Krouse, 2005, Pg. 9). Of the total
4
number of deaths, 12, 129 were related to homicides; 1,718 were suicides; 762 were
unintentional shootings; and 243 were of unknown cause (Krouse, 2005, Pg.9). These numbers
show a relatively small snapshot of the common problem across the nation as a result of gun
violence. In terms of self-defense, approximately 62,200 victims of violent crimes used guns to
defend themselves, which is 1% of all victims of such crimes (Krouse, 2005, Pg. 9).
Gun Reforms in Other Nations
In 1996, a mass shooting occurred in Australia, resulting in 35 people dying and leaving
18 seriously injured. Approximately two weeks later, “Australia’s 6 states, 2 territories, the
federal government, and opposition parties agreed to enact a comprehensive suite of firearm law
reforms” (Chapman & Alpers, 2013, Pg. 1). The reforms consisted of a ban of civilian ownership
of semi-automatic long guns, shotguns, and a gun buyback program. Additionally, firearm
registrations were required, and citizens needed to provide proof of genuine reasons to possess a
firearm. Since the reforms, there have been no further mass shootings and a drastic decline in
gun-related deaths.
In Japan, gun control begins by stating, “No one shall possess a firearm or firearms or a
sword or swords” (Kopel, 1993, Pg. 26). Due to the current gun control laws in Japan, gun
ownership and violence are near obsolete. The licensing requirements are lengthy, and the only
firearm available to own is a shotgun for hunting. Citizens interested in owning a firearm arm
must attend classes and successfully pass a written test before being allowed to take a shooting
test. The individual must score at least a 95% on the shooting test before undergoing a mental
health and drug evaluation. The process continues by completing a background check, and the
individual must purchase a separate storage locker for their weapon. “Extensive police authority
5
is one reason the Japanese gun control system works. Another reason is that Japan has no
cultural history of gun ownership by citizens” (Kopel, 1993, Pg. 30).
In Canada, the government can enact any policies they deem fit and as quickly as needed.
The “Canadian criminal code is exclusively federal responsibility, and all violent prisoners (with
sentences of two years or more) are held under federal jurisdiction (Newman & Head, 2017, Pg.
47). Thus, gun restrictions and enforcement can be enacted without the cooperation of provincial
governments. Additionally, Canadians do not have a constitutionally protected right to bear arms
regardless if it’s for self-defense or not. The Canadian federal government has also implemented
specific restrictions on firearms owners. Such restrictions involved the ban on types of guns,
registration of firearms, licensing, safety training, and substantial waiting periods for new
firearm purchases.
Enacting a Reform to Reduce Gun Violence
The United States needs to implement gun reform and laws to ensure the safety of
citizens. The first suggestion would be to implement a public health approach to preventing gun
violence across the nation. In Chicago, a CeaseFire program was implemented to mitigate
shootings involving youths. The program was designed to target high-risk youths in communities
dominated by gun violence. Designated outreach workers would serve as positive role models
and build relationships with youth ages 14 to 25. “An evaluation of CeaseFire in Chicago found
that the program was associated with significant reductions in shootings and retaliatory
homicides in four of seven intervention neighborhoods” (Webster, Vernick, & Curriero, 2013,
Pg. 1).
The second suggestion would be to reduce firearm-related deaths by implementing
waiting periods for new firearm purchases. Imposing a delay between purchasing a firearm and
6
the final acquisition creates a cooling-off period among the buyers. Studies showed that the
waiting periods “reduced gun homicides by roughly 17%” (Luca, Malhotra, & Poliquin, 2017,
Pg. 1). The study reviewed and focused on the Brady Act, which is a federal law forcing several
states to implement background checks and waiting periods. Along with the 17% reduction in
violent gun homicides, the studies revealed a “6% reduction in gun suicides which is 17 fewer
suicides per year for the average state” (Luca, Malhotra, & Poliquin, 2017, Pg. 3).
The third suggestion would be implementing gun buyback programs within high-risk
cities and communities. There is evidence showing that gun buyback programs help decrease
firearm violence among communities. In 2006, the Boston Police Department engaged in a gun
buyback program. “The number of fatal and nonfatal shootings dropped by 14.1% from 377
victims in 2006 to 324 victims in 2007” (Braga & Wintemute, 2013, Pg. 669-670). The numbers
continued to decrease from 2006 through 2010 which resulted in a drop of over 30%.
Implementing Ideas from other Countries
As previously stated, Australia implemented gun reforms and laws after the 1996 mass
shooting. The gun control laws and reforms showed evidence of a decrease in gun-related deaths.
Firearms ownership needed to be registered, a minimum age to purchase a firearm, and proof of
a genuine reason to own a firearm. New firearm owners must undergo mandatory safety courses,
and there was a 28-day waiting period (Peters & Watson, 1996, Pg. 254). A big factor as to why
the laws were successful was the ban on civilian ownership of certain firearms.
Due to Japan’s firearm and sword law, the only firearms allowed are shotguns and airsoft
guns used for competitions. Citizens who own firearms must keep their ammunition and firearm
separate along with mandatory annual inspections. Homicides involving firearms in Japan have
7
been nearly non-existent since the enforcement of their firearm and sword law (Masters, 2017,
Pg. 6).
The United States should also consider Canada’s approach to gun control as an example
of gun reforms. Specifically, since Canada and the United States resemble each other in terms of
European colonial influence. The United States should implement and enforce a cooling-off
period such as Canada’s 28-day waiting period. Currently, the Brady Act requires a waiting
period of only 5 days. Another mitigating factor would be implementing denials or revoking
firearm licenses for individuals who recently experienced mental health crises. “Canada currently
requires two-character references for an applicant who attempts to obtain a firearm license”
(Jacobs, 1994, Pg. 341).
Conclusion
The United States has the highest rate of gun-related deaths compared to other highly
developed countries. Gun advocates and their opponents continue to engage in a long-standing
dispute despite the continued increase in gun violence across the nation. Although arguments can
be made on both sides, there need to be certain gun reforms and laws implemented to decrease
gun violence. A look at other countries provides a perspective on how gun reforms and laws
helped decrease gun-related deaths. Evidence-based approaches such as waiting periods, annual
firearms inspections, and revocation of firearm licenses can play a factor in decreasing the
ongoing violence. Local programs such as the CeaseFire and gun buyback programs have also
proved beneficial. Regardless of views and differences, gun reform must be implemented to
ensure the continued safety of United States citizens.
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